Reverse charge liability shifts state GST to recipients for specified intrastate supplies including agricultural produce, silk yarn, and lotteries. State tax shall be paid on reverse charge by the recipient for specified intrastate supplies: cashew nuts, bidi wrapper leaves, and tobacco leaves supplied by an agriculturist to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and lotteries supplied by the State/UT/local authority to a lottery distributor or selling agent, with tariff classifications and Customs Tariff interpretative rules applying.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge liability shifts state GST to recipients for specified intrastate supplies including agricultural produce, silk yarn, and lotteries.
State tax shall be paid on reverse charge by the recipient for specified intrastate supplies: cashew nuts, bidi wrapper leaves, and tobacco leaves supplied by an agriculturist to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and lotteries supplied by the State/UT/local authority to a lottery distributor or selling agent, with tariff classifications and Customs Tariff interpretative rules applying.
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